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Articles 8341 - 8370 of 40126
Full-Text Articles in Business
المشاريع الصغيرة والمتوسطة ودورها في النمو الاقتصادي في العراق, كاظم خماط سلمان
المشاريع الصغيرة والمتوسطة ودورها في النمو الاقتصادي في العراق, كاظم خماط سلمان
Muthanna Journal of Administrative and Economics Sciences
تلعب المشروعات الصغيرة والمتوسطة دورا اساسيا في التنمية الاقتصادية والاجتماعية وهي مركز اهتمام الحكومات والمنظمات الدولية وفي مقدمتها منظمة الامم المتحدة للتنمية الصناعية ( UNIDO ) والبنك الدولي وتزداد اهميتها في الدول النامية لكونها تمثل الافاق الواقعية الوحيدة للتنمية الاقتصادية واداة فعالة لمعالجة مشكلة البطالة والفقر فيها . وتضمن البحث عدة مفاهيم للصناعات الصغيرة والمتوسطة وخاصة مفهوم المنظمات الدولية وكل دولة في العالم نامية كانت ام متقدمة تختار المفهوم الذي يلائمها وينسجم مع واقعها وتطورها الصناعي والاقتصادي . وفي العراق اعتبر المشروع الذي يستخدم اقل من ( 10 ) عمال مشروع صغير اما المشروع الذي يستخدم من ( 10 – …
تقويم اداء المصارف التجارية باستخدام ادوات التحليل المالي دراسة تطبيقية في مصرف دجلة والفرات للتنمية والإستثمار, سالم محمد عبود
تقويم اداء المصارف التجارية باستخدام ادوات التحليل المالي دراسة تطبيقية في مصرف دجلة والفرات للتنمية والإستثمار, سالم محمد عبود
Muthanna Journal of Administrative and Economics Sciences
تعد المصارف من المؤسسات المالية ذات الفاعلية واالتاثير في الاقتصاد الوطني كونها تمثل مصدر من مصادر التمويل والادخار لذا فان تقويم ادائها يعد ضروريا للتعرف على نقاط القوى والضعف والاستجابة للتطور البيئي في ظل المزايا المتناقسية والانفتاح نحو اقتصاد السوق. ومازالت التقارير المالية بكل انواعها و رغم اهميتها في التعبير عن حجم و طبيعة النشاط و نتيجة الاعمال, لم تاخذ أهميتها في عملية التخطيط و اتخاذ القرار و خصوصاً على المديات الاستراتيجية. لذا لابد من تحديد التوجهات الحالية والمستقبلية وطبيعة النشاط بما يمكن الادارة من معرفة أدائها الاستراتيجي. من هنا لابد من دراسة واقع النشاط في المصرف وتقويم اداء المصرف …
برنامج مقترح لقياس اداء الاداريين والموظفين في المؤسسات التعليمية وانعكاسها على جودة التعليم, اسعد غني جهاد اسعد غني جهاد, سعد منشد محمد
برنامج مقترح لقياس اداء الاداريين والموظفين في المؤسسات التعليمية وانعكاسها على جودة التعليم, اسعد غني جهاد اسعد غني جهاد, سعد منشد محمد
Muthanna Journal of Administrative and Economics Sciences
أن الجودة في التعليم عملية إستراتيجية إدارية ترتكز على مجموعة من القيم وتستمد طاقة حركتها من المعلومات التي نتمكن في إطارها من توظيف مواهب العاملين واستثمار قدراتهم الفكرية فـي مختلف مستويات التنظيم على نحو إبداعي لتحقيق التحسن المستمر للمنظمةوان عملية الارتقاء بمستوى الجامعات والمؤسسات العلمية هو مطلب شعبي ومجتمعي بالإضافة الى كونه مطلب رسمي لأن الجامعات لابد ان تنهض بمسؤولياتها الكبيرة تجاه المجتمع ولابد ان يكون لها تأثير في البيئة التي تعمل فيها وعليه كان لابد من وجود معايير محلية مستمدة من البيئة العراقية يمكن من خلالها المقارنة مع الواقع الفعلي، ولقياس واقع الاداء في كليات الجامعات العراقية وبما يتفق …
لتوجه الريادي في منظمات الاداء العالي: دراسة تحليليه لآراء عينة من القيادات الإدارية في جامعة الإمـــارات العربية المتحـــدة, صالح عبد الرضا رشيد, علي عصام السلطاني
لتوجه الريادي في منظمات الاداء العالي: دراسة تحليليه لآراء عينة من القيادات الإدارية في جامعة الإمـــارات العربية المتحـــدة, صالح عبد الرضا رشيد, علي عصام السلطاني
Muthanna Journal of Administrative and Economics Sciences
تناولت هذه الدراسة أثر الخصائص التي تميز منظمات الأداء العالي في التوجّه الرِّيادي لتلك المنظمات، إذ حاولت تقديم إطار نظري متكامل لأهمّ ما تناوله الكتاب والباحثون حول متغيرات الدراسة، إلى جانب إطار عملي تحليلي لآراء عينة مختارة ضمن مجتمع الدراسة شملت القيادات الجامعية في كليات جامعة الإمارات العربية المتحدة: ( مساعد رئيس الجامعة، وعميد، ومعاون عميد، ومدير بحث وتطوير، ورئيس قسم)، والبالغ عددهم ((101 قائداً إدارياً، وقد تم اختيار جامعة الإمارات العربية المتحدة لكونها حصلت على المرتبة ( (227من بين أفضل 500)) جامعة في العالم لعام ( (2008وفقاً لتصنيف ((Time Higher Education (THE-QS). وتمثل المتغير المستقل للدراسة بخصائص منظمات الأداء …
Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 2012, Comments Are Requested By January 16, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 2012, Comments Are Requested By January 16, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain
Honors Theses - Providence Campus
Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.
Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Feasibility Analysis Of A Microbrewery, Dylan Warren Snyder
Feasibility Analysis Of A Microbrewery, Dylan Warren Snyder
Agribusiness
No abstract provided.
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Proposed Financial Reporting Framework For Small- And Medium-Sized Entities, Released November 1, 2012, Comments Are Requested By January 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 1, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide: Prospective Financial Information With Conforming Changes As Of November 1, 2012; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Development And Utilization Of Corporate Social Responsibility Reporting, Kristen Granzow
The Development And Utilization Of Corporate Social Responsibility Reporting, Kristen Granzow
Honors Program Theses
How do auditors evaluate sustainability data? As noted, assurance requires comparing data to a set of agreed-upon standards. Auditors provide reasonable assurance for financial information because they can evaluate a company's information based on its adherence to GAAP. Although reporting and auditing standards have not been agreed upon and set for CSR information, auditors are still providing assurance. They use standards developed by nongovernmental organizations discussed below and can determine the amount of assurance provided, either reasonable or limited. Two additional questions arise from this situation: what standards are commonly used to evaluate CSR reports and does a company's industry …
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Building The Cfo Function: Roles And Responsibilities, Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Chunqi (Tracey) Zhang
Research Collection School Of Accountancy
No abstract provided.
Building The Cfo Function: Roles And Responsibilities, Chunqi (Tracey) Zhang, Tong Kin Andrew Lee
Building The Cfo Function: Roles And Responsibilities, Chunqi (Tracey) Zhang, Tong Kin Andrew Lee
Research Collection School Of Accountancy
No abstract provided.
Making Sense Of Other Comprehensive Income, Pearl Hock Neo Tan
Making Sense Of Other Comprehensive Income, Pearl Hock Neo Tan
Research Collection School Of Accountancy
SMU Associate Professor of Accounting (Practice) Pearl Tan commented on how other comprehensive income (OCI) is different from net income, and how SME managers and stakeholders may use the information on other comprehensive income to evaluate the business. She highlighted that it is important for owners and managers of SMEs to understand the components of OCI and commented on how it will affect reported equity and net assets. Stakeholders of an SME may also use the information on OCI to assess risks and to estimate future cash flows from the reported unrealised gains or losses.
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Disclosure And Cost Of Equity Capital: An Analysis At The Market Level, Yan Li, Holly I-Hwa Yang
Research Collection School Of Accountancy
This study examines whether disclosure reduces the market cost of capital. A stock’s implied cost of capital is defined as the expected return that equates its current price to the present value of its expected future free cash flows. We compute implied costs of capital for each firm and use their average as a measure of the market cost of capital. Using a sample of management forecasts issued between 1994 and 2010, we find that an increase in disclosure at the aggregate level results in a lower market cost of capital. This result is robust to alternative measures of disclosure …
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Tracey Zhang
Building The Cfo Function: Roles And Responsibilities, Andrew Lee, Tracey Zhang
Research Collection School Of Accountancy
In May 2012, the Singapore CFO Institute, in collaboration with the School of Accountancy at Singapore Management University (SMU), embarked on this study with the objective of achieving a better understanding of the CFO function in today’s modern corporation. The study aims to answer a fundamental question – what do CFOs actually do? We examined several facets to this question: the key roles and responsibilities of CFOs; how those responsibilities are structured; whether those roles have changed in importance over time; what roles occupy the most of the CFOs’ attention and time; and what factors are challenging or enhancing the …
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, Timothy R. Veal
Accountancy: Faculty Publications
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plans funded status on the employers financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Impact Of Switching To International Financial Reporting Standards On United States Businesses, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
There has been controversy brewing among accounting professionals regarding the impact of switching to International Financial Reporting Standards (IFRS) on United States corporations as deemed to converge in the near future (Deming, 2005). The viewpoint presented in this paper is that the United States should conform to the international standards primarily because a single set of standards creates uniformity and comparability for stakeholders regardless of their geographic location. This paper addresses the potential advantages and disadvantages of moving to a global set of standards as well as how the Financial Accounting Standards Board (FASB) will need to work with the …
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
The Convergence Of Multinational Standards And Practices In International Financial Reporting, Ashley Harper, Linda Leatherbury, Ana Machuca, Jodee Phillips
Faculty Publications and Presentations
The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding converging reporting standards. The paper concludes by discussing issues that could potentially …
Agenda, Auditing Standards Board, October 16-18, 2012 Meeting, Cleveland, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda, Auditing Standards Board, October 16-18, 2012 Meeting, Cleveland, Oh, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, October 16-18, 2012, Cleveland, Oh; Highlights (Asb) Meeting, October 16-18, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 16-18, 2012, Cleveland, Oh; Highlights (Asb) Meeting, October 16-18, 2012, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – Fall 2012, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Horne LLP Lectureship established to provide faculty support
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Special Considerations In Auditing Financial Instruments, October 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Convergence Of U.S. Gaap And Ifrs: Revenue Recognition, Colleen A. Steele
The Convergence Of U.S. Gaap And Ifrs: Revenue Recognition, Colleen A. Steele
Honors Theses and Capstones
No abstract provided.
An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy
An Analysis Of Fraud: Causes, Prevention, And Notable Cases, Kristin A. Kennedy
Honors Theses and Capstones
No abstract provided.
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Risk Assessment In Practice, Deloitte & Touche, Patchin Curtis, Mark Carey, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.